Following are production data for a process costing system.

Beginning work in process, 30% complete 12,000 units

Started 90,000 units

Ending work in process, 70% complete 8,000 units

Costs:

Beginning work in process:

Direct Materials $ 28,800

Conversion costs 5,220

Materials used during the period 216,000

Conversion costs incurred during the period 139,200

Compute EUP for DM and CC if DM costs are incurred evenly throughout production.

b. Using the weighted average, prepare a process costing report.

c. Write out the journal entries for the costs incurred and the work performed this period under the weighted average method.